p–ISSN: 2723 - 6609 e-ISSN: 2745-5254

Vol. 4, No. 8, August 2023 http://jist.publikasiindonesia.id/

Doi : 10.59141/jist.v4i8.655 1200

"THE EFFECT OF POLICY, GOVERNMENT PERFORMANCE, AND

INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL

STATEMENTS OF THE PROVINCIAL GOVERNMENT OF BANGKA

BELITUNG ISLANDS"

Devi Puspita Sari

1

, Karmawan

2

, Julia

3

University of Bangka Belitung, Indonesia

Email: [email protected]

1

, [email protected]

2

,

[email protected]

3

*Correspondence

ARTICLE INFO

ABSTRACT

Accepted

: 15-08-2023

Revised

: 22-08-2023

Approved

: 24-08-2023

The purpose of this study is to determine how much variables affect the

quality of financial statements contained in the report on the

implementation of local government in the Bangka Belitung Islands

Province. The variables that are the focus of this study are government

policy, government performance, and the use of information

technology as an independent variable, and the quality of financial

statements as a dependent variable. To obtain data from these variables,

58 respondents were taken. In this study, primary data was obtained

from the distribution of questionnaires to employees working in finance

and budgeting who became a team in making local government

budgeting reports in the Bangka Belitung Islands Province. As for the

analysis method and hypothesis test using multiple regression test

analysis. The results of hypothesis testing show that government policy

variables have a negative and significant effect on the quality of

financial statements. Meanwhile, government performance variables

and the use of information technology have a positive and significant

effect on the quality of financial statements. These three variables

simultaneously affect the quality of financial statements. The value of

the coefficient of determination shows that government policy,

government performance, and the use of information technology have

an influence on the quality of financial statements by 47,3 percent

while 52,7 percent are influenced by other variables outside this study

or other variables that are not included in this study. With this research,

it is hoped that the government can make this research a reference in

improving government performance in preparing quality and targeted

financial statements. For further research, it is expected to explore other

factors that can affect the quality of financial statements.

Keywords: government policy;

performance; utilization of

information technology; quality

of financial statements.

Attribution-ShareAlike 4.0 International

Introduction

The implementation of regional autonomy is one of the most important focuses to

improve people's welfare (Armansyah, 2016). The enactment of Law No. 22 of 1999

and the second amendment to Law No. 23 of 2014 concerning local governments which

focuses on provinces and regencies or cities to provide broad, real, and responsible

authority to the regions, namely local governments must be able to provide financial

information by the principles of government accounting standards, relevant, reliable,

comparable and understandable (Chodijah & Hidayah, 2018). This financial information

Influence Of Government Policy, Performance, And It On Financial Statement Quality: Bangka

Belitung Province

Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, Agustus 2023 1201

is used by various interested parties to the business institution. The party can be internal

or external in the government. This research focuses on reports on the implementation

of local government which is one of the important instruments in measuring the

performance of local governments (Arista, Satyanovi, Rahmawati, & Hapsari, 2021).

Local government financial statements are also an important part of LPPD because they

reflect good or bad local government financial management. The local government

implementation report (LPPD) is a form of accountability for public financial

management by local governments, including in the Bangka Belitung Islands Province

(Kusuma & Handayani, 2017). In this case, LPPD has an important role in increasing

transparency and accountability of public financial management at the regional level, so

the government is required to make efforts to submit accountability reports in the form

of financial statements in the local government implementation report (LPPD).

Financial statements prepared must be based on principles and follow Government

accounting standards by PP Number 71 of 2010. Therefore, the financial information

contained in the Local Government Implementation Report must have benefits and be to

the needs of users (Mentu & Sondakh, 2016).

The development of a region can be carried out by the government by looking at

the potential and peculiarities of each region. This is a good opportunity for the

government to demonstrate its ability to exercise the authority that is the right of the

region. The progress of a region is determined by the ability and desire to advance local

government. The progress of a region can be related to financial information presented

in the form of financial statements and the classification of relationships that factor into

qualifications in presenting quality financial information (Pramudiarta & Juliarto,

2015).

Financial statements are very important to know the results that have been

achieved by a local government in one period (Ibrahim, Rifai, & Katarina, 2016).

Regional financial statements are also a medium for equity in accounting for financial

performance against the use of APBD funds. The Regional Revenue and Expenditure

Budget (APBD) is an annual financial plan of local governments approved by the

Regional People's Representative Council, consisting of the Revenue Budget,

Expenditure Budget, and Financing (Pilat & Morasa, 2017).

One of the breakthroughs made by the government in monitoring financial

reporting is the form of local government accountability for regional finances. The form

of regional financial accountability is described in Government Regulation Number 6 of

2008 concerning Financial Reporting and Performance of Government Agencies

(Subetti, 2020). In Article 2, it is stated that in the context of accountability for the

implementation of the Regional Budget, each regional government is obliged to prepare

and present Financial Statements and Performance Reports contained in the Regional

Government Implementation Report (LPPD). This is to provide a measure of clarity on

the preparation of local government financial statements and the state of the parties

responsible therein. The sharper and clearer the picture presented in the local

Devi Puspita Sari, Karmawan, Julia

Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1202

government implementation report, and the closer to the truth, the higher the quality of

the report.

This is in line with previous research conducted by (Rahmawati, Mustika, & and

Eka, 2018) entitled The Effect of Information Technology Utilization and Internal

Control Systems on the Quality of Local Government Financial Statements, This study

collects evidence to determine whether the use of information technology and internal

control affects the quality of local government financial statements. The results showed

that, simultaneously the variables of information technology utilization and internal

control systems had a significant effect on the quality of local government financial

reporting, as evidenced by the results of simultaneous tests (Test F). Partially showing

the results of the use of information technology and internal control systems have a

significant effect on the quality of local government financial reporting, this is

evidenced from the partial test (Test t).

Institutional Theory or institutional theory is the formation of organizations that

make structural changes to respond to pressures from their institutional context

(DiMaggio and Powell, 1983). The thinking underlying this theory is the idea that to

survive, organizations must convince the public or society that organizations are

legitimate entities and worthy of support. Scoot (2008) explains that this theory is used

to explain action and decision-making in public organizations. Public organizations that

tend to focus on gaining legitimacy will tend to have similarities or isomorphism

(isomorphism) with other public organizations. Institutional theory of organizations

predicts that organizations will become more similar due to institutional pressures, this

is due to coercive, normative, and mimetic (DiMaggio and Powell, 1983). A coercive

isomorphism is a form of external pressure, normative isomorphism is a form of

management commitment, and mimetic isomorphism is an uncertainty that occurs in the

environment towards an organization.

Government Policy

Government policy is a policy that is shown to the public in the broadest sense

(state, society in various statuses, and the public interest). Whether done directly or

indirectly (Ramdhani & Ramdhani, 2017). One of the qualitative characteristics of

financial statements is reliability. Financial statements are said to be reliable if they

meet their characteristics, namely verifiability. Government Regulation Number 24 of

2005 concerning Government Accounting Standards states that the information

presented in the financial statements can be tested, and if the test is carried out more

than once by different parties, the results still show conclusions that are not much

different.

Government Performance

According to Mahsun (2006), performance is workability that is shown by work

results. Performance is an overview of the level of achievement of the implementation

of an activity/program in realizing the goals, objectives, vision, and mission of the

company. Performance measurement is used as a basis for assessing success or failure

Influence Of Government Policy, Performance, And It On Financial Statement Quality: Bangka

Belitung Province

Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, Agustus 2023 1203

in a program by the goals and objectives that have been set to realize the vision and

mission of government agencies (Erawan, Santosa, Budiartha, & Wahyudi, 2018).

Utilization of Information Technology

The use of information technology is a behavior to use information technology to

complete tasks and improve performance. The use of appropriate information

technology can improve the performance of the company and the individual concerned.

The obligation to utilize information technology by the Government and Regional

Governments is regulated in PP No. 56 of 2005 concerning Regional Financial

Information Systems which is a substitute for PP No. 11 of 2001 concerning Regional

Financial Information.

Quality of Financial Statements

Financial statements are the output and final result of the accounting process that

has quality information value and is useful for each party in decision-making. April and

McLaney (1991) in said in (2007) mentioned the criteria that must be owned by

financial reporting to meet user needs, namely relevant, reliable, comparable, easy to

understand, timely, and cost/benefit.

Development of hypotheses on the influence of government policies on the quality

of financial statements

According to Ulum (2008), PP 105 of 2000 and PP 108 of 2000 state that local

governments are required to make accountability reports, namely APBD calculation

reports, APBD Calculation Memorandums, Cash Flow Statements, and Regional

Balance Sheets. Government Regulation Number 108 of 2000 states that the four

aspects above are complemented by performance appraisals based on benchmarks.

Ha1: Government Policy has a positive and significant effect on the Quality of

Financial Statements

The Effect of Government Performance on the Quality of Financial Statements

Watts and Zimmerman (1990) stated that financial statements made with

accounting figures are expected to minimize conflicts between interested parties.

Financial statements as a form of accountability for management performance are

submitted, with which investors and other parties can assess, measure, and supervise to

what extent management works to improve investor welfare.

Ha2: Management Performance has a positive effect on the Quality of Financial

Statements

The Effect of Information Technology Utilization on the Quality of Financial

Statements

The use of information technology is the level of integration of information

technology in the implementation of accounting tasks (Wardani and Andriyani, 2017).

To support the process of government financial management, each ministry of

institutions needs to develop and utilize advances in information technology to improve

the management capabilities of their agencies.

Ha3: The use of information technology has a positive effect on the quality of

financial statements.

Devi Puspita Sari, Karmawan, Julia

Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1204

Research Methods

Research methods are scientific ways to obtain valid data to be found, proven, and

developed knowledge so that in turn it can be used to understand, solve, and anticipate

problems. The type of research used by researchers is a type of descriptive quantitative

research.

Place and Time of Research

The place of this research was carried out at the Provincial Government Work

Unit which is located at the Integrated Office Complex of the Provincial Government

of Bangka Belitung Islands Jalan Pulau Bangka, Air Itam, Pangkal Pinang. This

research began in March 2022 and was completed.

Population

According to Sugiyono (2014), a population is an area consisting of objects or

subjects that have certain qualities and characteristics determined by researchers to be

studied and then draw conclusions. In this study, the population is the users of local

government implementation reports throughout the Bangka Belitung Islands Province.

Sample

Samples are part of the number and characteristics possessed by the population.

The sampling method in this study was carried out using purposive sampling. The

sample was taken from the number of employees of each agency involved in the

preparation of reports on the implementation of local government. In this study, 1 (one)

to 2 (two) employees were involved as a team preparing government implementation

reports from each agency as team representatives to prepare LPPD. Each local

government work unit in the Bangka Belitung Islands Provincial Government consists

of 29 (twenty-nine) local government work units so the population size is 2 (two)

employees x 29 (twenty-nine) SKPD = 58 (fifty-eight) research samples.

Data Retrieval Techniques

Data Type

This study used primary data derived from questionnaires and secondary data

from books or journals.

Data Retrieval Methods

Data collection methods were carried out by researchers with interviews,

observations, and questionnaires.

Data Analysis Techniques

Data analysis is carried out using the help of a computer program, namely SPSS

(Statistical Package for Social Science). Here are the methods used in this study.

Statistical Analysis

Data analysis is a process of processing data and systematically compiling data

obtained from interviews, field notes, and other materials, so that it can be easily

understood and the results can be informed to others.

Results and Discussion

Influence Of Government Policy, Performance, And It On Financial Statement Quality: Bangka

Belitung Province

Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, Agustus 2023 1205

1. Statistical Descriptive Analysis

Table 1

Descriptive Statistical Results

N

Minimu

m

Maximu

m

Mean

Std. Deviation

KPM

58

17

25

20.55

2.145

KJP

58

11

20

17.57

2.193

PTI

58

10

20

16.79

2.661

KLK

58

11

20

16.74

2.374

Valid N

(listwise)

58

Data source: Data processed by researchers, 2023

Based on Table 1 above, shows that Government Policy (X1), Government

Performance (X2), and Information Technology Pemanfaatan (X3) have an average

value greater than the standard deviation value so that data deviations that occur are low

so that the distribution of values is even.

Table 2

Government Policy Validity Test Results (X1)

rating

label

Information

P1

P2

P3

P4

P5

0,651

0,685

0,748

0,574

0,750

0,2586

Valid

Source: Processed Primary Data, 2023

Table 3

Government Performance Validity Test Results (X2)

Pernyataan

rating

label

Information

P1

P2

P3

P4

0,791

0,796

0,813

0,754

0,2586

Valid

Source: Processed Primary Data, 2023

Table 4

Results of Information Technology Utilization Validity Testing

Devi Puspita Sari, Karmawan, Julia

Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1206

Statement

rhitung

rtabel

Information

P1

P2

P3

P4

0,740

0,785

0,805

0,796

0,2586

Valid

Sumber: Data Primer Diolah, 2023

Table 5

Results of Financial Statement Quality Validity Testing

Statement

rating

label

Information

P1

P2

P3

P4

0,708

0,768

0,834

0,870

0,2586

Valid

Source: Processed Primary Data, 2023

Based on Table 2, Table 3, Table 4, and Table 5 above, it is concluded that all

statements on the questionnaire for each variable have a valid status because the

calculated r-value is greater than Table r and has a positive value.

Reliability Test

Table 6

Hasil Pengujian Reliabilitas

Variable

Cronbach

Alpha

Standard Value

Cronbach

Alpha

Information

Government Policy

0,709

0,60

Reliable

Government Performance

0,793

0,60

Reliable

Utilization of Information

Technology

0,784

0,60

Reliable

Quality of Financial Statements

0,799

0,60

Reliable

Source: Processed Primary Data, 2023

Based on Table 6 shows government policy, government performance and

utilization of information technology, and the quality of reliable financial statements

because it has a Cronbach alpha value of > 0.60

Normality Test

Table 7

One Sample Kolmogorov-Smirnov Test Normality Test Results

Unstandardiz

ed Residual

N

58

Influence Of Government Policy, Performance, And It On Financial Statement Quality: Bangka

Belitung Province

Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, Agustus 2023 1207

Normal Parametersa,b

Mean

.0000000

Std.

Deviation

1.67739058

Most Extreme

Differences

Absolute

.077

Positive

.077

Negative

-.073

Test Statistic

.077

Asymp. Sig. (2-tailed)

.200

c,d

a. Test distribution is Normal.

b. Calculated from data.

c. Lilliefors Significance Correction.

d. This is a lower bound of the true significance.

Data source: Data processed by researchers, 2023

Based on Table 7 it can be seen that the results of the Kolmogorov-Smirnov one-

sample normality test show significant values in Asmp. Sig. (2-tailed) of 0.200 is

greater than α 0.05. This means that the values of the unstandardized residuals in this

study are normally distributed.

Multicollinearity Test

Table 8

Multicollinearity Test Results

Variable

Collinearity Statistics

Keterangan

Tolerance

VIF

lnKPM

0,838

1,193

Tidak Ada

Multikolinearitas

lnKJP

0,639

1,566

Tidak Ada

Multikolinearitas

lnPTI

0,600

1,665

Tidak Ada

Multikolinearitas

Data source: Data processed by researchers, 2023

Based on Table 4.8 it can be concluded that all independent variables have a VIF

value of < 10 and a tolerance value of ≥ 0.10. This shows that there is no

multicollinearity between independent variables in the regression model.

Heteroscedasticity Test

Table 9

Heteroscedasticity Test Results

Model

Sig.

Information

(Constant)

.394

lnKPM

.072

No Heterskedasticity

Devi Puspita Sari, Karmawan, Julia

Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1208

lnKJP

.526

No Heterskedasticity

lnPTI

.337

No Heterskedasticity

Source: data processed by researchers, 2023

Based on Table 9 it can be concluded that all independent variables have sig

values. > 0.05, so there is no heteroscedasticity between independent variables in the

regression model.

Multiple Linear Regression Test

Table 10

Multiple Linear Regression Test Results

Model

Unstandardized

Coefficients

Standardized

Coefficients

t

Sig.

B

Std. Error

Beta

(Constant)

6.878

2.507

2.743

.008

KPM

-.238

.116

-.215

-2.046

.046

KJP

.546

.130

.504

4.190

.000

PTI

.307

.111

.345

2.777

.008

a. Dependent Variable: Quality of Financial Statements

Source: data processed by researchers, 2023

From Table 10 of multiple linear regression test results, multiple regression

equations can be formed as follows:

KLK = 6,878 – 0,238KPM + 0,546KJP + 0,307PTI

Test Coefficient of Determination (R2)

The coefficient of determination aims to measure how far the model can explain

the variation of the independent variable. The results of the coefficient of determination

test can be seen in Table 4.11 as follows:

Table 11

Test Results of Coefficient of Determination (R2)

Model Summary

Model

R

R Square

Adjusted R

Square

Std. The error

in the

Estimate

1

.708

a

.501

.473

1.723

Influence Of Government Policy, Performance, And It On Financial Statement Quality: Bangka

Belitung Province

Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, Agustus 2023 1209

a. Predictors: (Constant), KPM, KJP, PTI

Source: data processed by researchers, 2023

Based on the table above, the results of the multiple linear regression analysis can

be seen from the Adjusted R Square of 0.473. This means that government policies,

government performance, and the use of information technology can explain the

influence of financial statement quality by 47.3 percent while 52.7 percent are

influenced by other variables outside this study.

Parameter Significance Test (Statistical Test T)

Table 12

Hasil Uji Statistik T

Variable

T

Significant

C

2.743

.008

KPM

-2.046

.046

KJP

4.190

.000

PTI

2.777

.008

Source: data processed by researchers, 2023

Based on Table 12 above, it can be seen that the results of each variable have a

significance value of < 0.05, so the H0 of each variable is rejected.

Simultaneous Significance Test (Statistical Test F)

Table 13

Hasil Uji Statistik F

Information

Value

Significant

F-statistic

18,041

0.000b

Source: data processed by researchers, 2023

Based on Table 16 it can be seen that the significance value is 0.000< the

significance level is 0.05, then Ha4 is accepted and it can be concluded that Government

Policy, Government Performance, and Information Technology Utilization have a

simultaneous effect on the Quality of the Financial Statements of the Bangka Belitung

Islands Provincial Government.

Government Policy Affects the Quality of Financial Statements

Based on the institutional theory in coercive isomorphism, the government has

professional demands in the form of Government Regulation Number 24 of 2005

concerning Government Accounting Standards stating that the information presented in

Devi Puspita Sari, Karmawan, Julia

Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1210

financial statements can be tested, and if the test is carried out more than once by

different parties, the results still show conclusions that are not much different.

Based on the results of the hypothesis test, it is known that government policy

variables on the quality of financial statements produce negative directions and

significance values of 0.046 < 0.05 so it can be stated in this study that government

policies have a negative and significant effect on the quality of financial statements.

The results of this study are not in line with research conducted by (Wardani,

Ayem, & and Ningrum, 2018) showing that the implementation of government policies

has a positive and significant effect on the quality of financial statements.

Government Performance Affects the Quality of Financial Statements

Based on institutional theory in normative isomorphism, the government has

demands from professional actors, namely the community, the government is required

to have a level of education, discipline in completing tasks, can work in teams, can

adapt to changes that occur, the ability to compile activity plans, and so on.

Based on the results of the hypothesis test, it is known that the variable of

government performance on the quality of financial statements produces a positive

direction and significance value of 0.000 < 0.05 so it can be stated in this study that

government performance has a positive and significant effect on the quality of financial

statements.

The results of this study are in line with research conducted by Depi (2013) which

shows that the influence of government apparatus performance has a positive and

significant effect on the implementation of good governance in the Padang City

Government.

Utilization of Information Technology Affects the Quality of Financial Statements

Based on the institutional theory in normative isomorphism, the government will

carry out the responsibility of conducting financial management through computers to

enter transaction data to produce financial statements.

Based on the results of the hypothesis test, it is known that the variable of

information technology utilization on the quality of financial statements produces a

positive direction and significance value of 0.008 < 0.05 so it can be stated in this study

that the use of information technology has a positive and significant effect on the quality

of financial statements. This is in line with research conducted by Astika et al. (2018)

showing that the use of information technology has a significant positive effect on the

quality of financial statements in the local government work unit (SKPD) of South

Tangerang City.

Conclusion

Based on the results of data analysis and discussion of the influence of

government policy, government performance, and the use of information technology on

the quality of government financial statements of the Bangka Belitung Islands Province,

it can be concluded that government policy variables have a negative direction and have

a significant effect on the quality of financial statements, while for government policy

Influence Of Government Policy, Performance, And It On Financial Statement Quality: Bangka

Belitung Province

Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, Agustus 2023 1211

variables and the use of information technology have a positive and significant effect to

the quality of financial statements in the Provincial Government of Bangka Belitung

Islands.

Devi Puspita Sari, Karmawan, Julia

Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1212

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